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Keywords: industry analysis
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Journal Articles
Journal of Emerging Technologies in Accounting (2021) 18 (2): 53–76.
Published: 01 September 2021
... that the negative relationship between readability and tone increases in significance over time (2006–2011). An industry analysis shows that the observed obfuscation tends to persist in basic materials, consumer services, financial, technology, and utilities industries. This study shows that considering the effect...